Anenge budgetary mari - nayo ... No-chinangwa uye aida kushandisa budgetary mari. bhajeti Code

Maererano Art. 38 BC chinangwa bhajeti zvinoreva kuti unoenderana appropriations uye muganhu sungiro Vachaiswa nyaya chaizvo. Panguva iyoyowo anoratidza gwara yavanofanira richaperera. Sezvo nyaya ndivo vakanyorerwa chikuru budgetary mari. We rakatevera funga peculiarities ari kuparadzirwa papi wazvipira uye appropriations, uyewo mhando basa kuti kutyora mitemo zvemari.

normative garo

Decision / mutemo pamusoro bhajeti iri pakutsvaga kuparadzira appropriations mumwe chikuru mutariri. Izvi zvakaitwa akapoteredza Sub-Codes, nyaya, zvikamu, classifications zviri mari, tichiratidza mari mirayiridzo. Misappropriation pamusoro budgetary mari chinorondedzerwa Art. 306,4 BK. The h. 1 inoratidza kuti pasi kunoreva mirayiridzo appropriations uye muripo sungiro kwete akapa mu chisarudzo / mutemo, kufungidzira, chibvumirano kana zvimwe Gwaro kushumira somushumiri yepamutemo yokuti urongwa kwavo.

Anenge ari bhajeti mari

It is mvumo muviri pamwe zvinoverengeka masimba chaiwo. Zvikurukuru, ane kodzero kugamuchira / mitoro nokuda dzidzo pamutemo pachena tichiregeredza appropriations. Anoridzora anogadza mari dzakabatana. Mamiriro, hondo / kuita mitoro, kuti nhengo anogona kuva mamiriro. simba utariri mamiriro. Fund, yeko kana miganhu kutarisira chevanorwara mamiriro-anazvo. anenge budgetary mari - uyu chezvipo. It riri kumusoro dhigiri vakuru vakuru kwemiviri mvumo. Panyaya iyi, iyo Treasury uye mabasa sezvo huru mamaneja budgetary mari.

voruzhinji chikamu

Inoita sezvo chikuru kugamuchira bhajeti mari. Izvi zvinoreva kuti maumbirwo nhengo yayo ichava anokonzera yakarurama kuparadzira vakapiwa allocations. Pachena nemauto asiri kugadzira emakambani kushanda, upfumi kugadzirwa sectors, uyewo pakupa rubatsiro kazhinji dzinosungirwa. Wokutanga unyanzvi ari musangano kiyi zvinodiwa vemo. Zvikurukuru, mabhizimisi vakadaro utano, dzidzo, tsika uye zvichingodaro. mari yavo inopiwa pasi kufungidzira. In nemasangano, rakananga kugamuchira bhajeti - ndiye musoro upi Chapter. akaundendi. The chete vanhu vane basa kuitwa mari uye mukurima zvinomera. Kumutungamiriri uye mukuru akaundendi kiyi mabasa nemauto emari ari kushandiswa nangananga pamusoro budgetary mari.

chinokosha

It achaongwa kuti, sezvakanga chikamu nyaya yechipiri. 306,1, asi chiito / kusiya kuti anotyora BC uye zvimwe zviri pamutemo mabasa yokudzora mari ukama, akakwana sangano kuti haisi nebato kuti bhajeti muitiro, anobvumawo basa. Kwakakodzera matanho chichasimbiswa nemutemo. Application chaicho chirango rinoitwa zvichienderana kwokuomerwa mitemo.

Misappropriation pamusoro budgetary mari

Possible kutyorwa BC anogona kuva mu:

1. Mirayiridzo yacho kubhadhara mari asina kufukidzwa tichitarisa mari uye mabhizimisi kuvhiyiwa kuti nhengo gore.
2. Kunze komutemo kufamba mari pamusoro nyaya. In Kunyanya tine mupfungwa zviitiko apo utungamiriri vesangano anosarudza govera mari budgetary vakagamuchira mari zvimwe zvinodiwa, kuti zvimwe zvinodiwa.
3. Direction kufukidza mari mari, izvo zvinofanira kuitwa kubva Ndakatengesa mumwe pamwero mari.
4. Kushandisa mari kubhadhara mari reimbursed mari kure-bhajeti mari.
5. Payment kuzvipatara uye mabasa asina chokuita basa tsika, kubatsira mabhizimisi, kusanganisira zvisikwa zvavo, kana kufukidza zvavo mari.
6. Mari uye kuvaka zvivako kuti haana kuiswawo muurongwa, mari zvisina inopiwa nokuti bhajeti mapepa.

In tsika, kuti supervisory zviremera vanozivikanwa uye mamwe kutyorwa kwakakomba.

administrative basa

The Budget Code inopa kuti zvingaita kushandiswa Vanotyora mutemo aripo mitemo mumunda mari inopiwa nokuti mitemo. Zvichienderana migumisiro, kuita zvingava administrative kana mhosva. Muchiitiko chokutanga, kana vakuru sangano yave vakakanganisa Budget Code, kureva kuti chinhu. 15.14 kubva Administrative Code. Kazhinji, anosimbisa basa kuti ritungamirirwe appropriations kufukidza mari kwete akapa murayiro / chisarudzo, kuti pfupiso mazita, nokufungidzira, chibvumirano / chibvumirano kana zvimwe gwaro kushumira sehwaro urongwa kuMudzidzisi zvizhinji. Panyaya iyi, nokuti kushanda yaiona zvirango sezvo chikamu chiito inofanira kuva zviratidzo mhosva. Vanotyora mutemo achitevedza Art. 15.14 kubva Administrative Code aigona kutarisana kwazvo uwandu:

• 20-50 zviuru. Kwiza nechekuzasi. - nokuti machinda;
• 5-20% uwandu mari zvakatendeka akagamuchira kubva bhajeti uye kwete kushandiswa achida.

Machinda mari mutongo inogona chikatsiviwa kuturika pamusoro 1-3 d

nuance

Maererano Art. BK 78.1 (ch. 1), nokuti budgetary zvikoro zvinopa anopa mari ashandisa matunhu neminisiparati / mamiriro basa. Vari dzaona kwakavakirwa normative mutengo wokupa rubatsiro kune masangano uye vanhu, uyewo kwerunyararo chepfuma. Map inogona akapa uye zvimwe zvinangwa. yaanobhadhara mitemo dzakatangwa Hurumende, nevarikutonga nemamiriro remunharaunda hurumende kana dzemunharaunda masimba. Somuenzaniso, dzinopiwa zvimwe zvinangwa inopiwa kumasangano ari mitemo rinorondedzerwa Kufambisa pamwe Bazi rezveMari zvivako, pakutevedzera masimba uye mashandiro wendarama. nzira iyi inofanira kusanganisira zvokudya pamusoro ezvinhu, nguva, mari, kuparadzirwa uwandu mirayiridzo. Zvinoreva kuti chibvumirano, icho chinoguma pakatangwa wendarama, anoshanda sezvo pamutemo panobva bhajeti yavaive.

tsotsi mutongo

Kuwedzera administrative basa, uye zvirango envisaged ne Criminal Code. Kwakakodzera matanho vari wakaiswa Rokudhirowa. 285,1. In chikamu chirango zvavakatemerwa kuti zvekushandisa mari vakuru nokuda kwezvinangwa kuti urege zvinoenderana ezvinhu kugamuchirwa kwavo rokutanga, mvumo mutemo / sarudzo, kufungidzira, uye akakwana pamwero. Nekuti vakadaro chiito vari yakatarwa mirango dziri:

1. A kwazvo uwandu 100-300 zviuru. Kwiza nechekuzasi. kana kuenzana mari mumakore 1-2.
2. Hard basa isingadariki 2 years kana mujeri nokuda chete rokuti. Uyezve, anogona kuisa kurambidza yaitsiva dzinoverengeka mbiru kana kuita zvimwe zvinhu nokuda 3 years
3. Kusunga kusvika mwedzi mitanhatu.

Mikuru ndiyo uwandu vanopfuura mamiriyoni 1,5 rubles. In chikamu ndozvakajairwa rechipiri rinopa kuti kuita mabasa akaita pamwe sembura ezvinhu.

Kudenha pakuongororwa

Zvinonzi kana sangano haribvumirani nepfungwa zvakawanwa Kuedzwa, muri zvakajairika. Maererano mukuru mitemo, nharo mugumisiro zvisina appropriations vanogona kuva mudare uye kunyunyuta zvichiitwa. Muchiitiko chokutanga, kambani inofanira kubatsirwa nourongwa Chikamu 198 APK (ch. 1). Nyaya pamusoro chisarudzo Vaongorori vanofanira kutuma kutaura kuona gwaro haichashandi. Pre-kutongwa nzira inodzorwa, sezvinoita mutemo, mirau, hwakagara kodzero richiona mitumbi yavo yemabasa. Somuenzaniso, pasi zvatinopiwa of Administrative Regulation Rosfinnadzor, kuti auditee anogona pasi mumwe kuramba rakanyorwa kuti chiito mukati memazuva mashanu kubva musi kwayo chionekeso. Mushumo inofanira anoratidza zvisina maererano zvakawanwa tsika. Nyaya yakwidzwa inofanira akakurukurirana. bhuku zvinofanira kuitwa kuti mitemo mutemo kutsigira nzvimbo yacho.

mhedziso

Maererano Art. 18 BC nokuti inotungamirwa uye aurayiwe zvemari, rinokosha kupatsanura. Ngachipiwe muchimiro mapoka mari, mari uye deficits zvinopa nhau. Inoitwa, pakati pezvimwe zvinhu, unosanganisira Kosgei - kuva remapazi kuitwa nehurumende zvekutepfenyura. utariri. For zvinobudirira kuronga uye hurumende ichiisa kwemari nyaya chokuita kufungisisa pamusoro mutengo zvinhu anogona anodzorwa Zvinofungidzirwa mamiriro. basa, nhungamiro mari maneja. Sezvakataurwa neShumiro Finance mutsamba № 02-07-10 / 534 kubva 27 February 2012, maererano hadzina kufambiswa zvakanaka kuti dzinoratidza supervisory miviri vanofanira kuva chinangwa, comprehensively uye zvakazara kumisa zvose ezvinhu akaoma. Uyezve, zvinokosha kutsanangura mamiriro ezvinhu uye zvikonzero zvisina imwe neimwe nyaya.